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Apple's iPhone Dev Center (for registered iPhone/iPod Touch/iPad developers) now has the iPhone SDK 3.2 beta for download. The firmware itself is not available as a direct download.

The release notes are interesting, specifically "iPhone OS 3.2 does not support iPhone and iPod touch devices. It runs only on iPad."

There's a lot new in the 3.2 OS, much of which was seen in the iPad video on Apple's iPad page. Some new pieces of interest:

Popovers - The little dropdown popup menu you see in the iPad screenshots and videos. A menu pops up in it's own little HUD with options.

Split Views With a larger screen, you can now split the content views easier in the iPad.

External Display Support Yup, with specific cables. More accessory market for Apple! The iPad can be hooked up to external displays (presumably at least TV's, most likely monitors as well) when you buy a specific cable, and the iPad then acts as a tablet-like input for the display.

Gesture Recognizers - All your typical iPhone gestures are supported like pinch, drag, tap, long press, etc - and some new ones like rotate.

Custom Font Support - Applications on the iPad can choose to include and use their own custom fonts rather than the one of the system fonts.

File-Sharing Support - Applications on the iPad can make certain files shareable, and when you hook the iPad to a computer, you'll see an external device much like your iPod does now, where you can browse files (very necessary for iWork stuff!).

Thanks to MMi user ~Steve Jobs~ for sending us the tip. Whoa, is it really you, Steve? ha